HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3736 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRAVEEN KUMAR GIRI, J. 1. Heard Sri Antik Majurder and Sri Tanmay Sadh, learned counsel the petitioner, Sri Abhishek Shukla, learned counsel for the Income Tax Department and learned standing counsel for the state-respondents. 2. By means of the present petition, the petitioner seeks the following relief: "(i). Issue a writ, order or direction in the nature of certiorari to set aside/quash the impugned Assessment Order dated 24.12.2024 passed by the respondent no.2 under Section 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961. (ii). Issue a writ, order or direction in the nature of certiorari to set aside/quash any penalty proceeding initiated in pursuance to the passing of the impugned Assessment Order dated 24.12.2024." 3. Learned counsel for the petitioner submits that due to miscommunication, the assessment order was not communicated to the petitioner and, therefore, he unable to file the appeal within time. He further submitted that no opportunity of hearing was granted to him and, therefore, the impugned order is breach of principles of natural justice. 4. Upon considering the matter at length, we are of the view that the petitioner should be allowed to appeal against the assessment order in spite of the delay in filing of the said appeal. 5. Accordingly, the petitioner is directed to file an appeal within a period of two weeks from date. If such an appeal is filed, the authority is directed to condon the said delay and thereafter passed an order in accordance with law Versus Counsel for Petitioner(s) : Tanmay Sadh Counsel for Respondent(s) : A.S.G.I., Gaurav Mahajan, Krishna Agarawal Sopal Singh .....Petitioner(s) Union Of India And 2 Others .....Respondent(s) after granting opportunity of hearing to the petitioner. 6. With the aforesaid direction, the writ petition is disposed of. September 22, 2025 Sanjeet WTAX No. 3736 of 2025 2 (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) Digitally signed by :- SANJEET KUMAR YADAV High Court of Judicature at Allahabad